-
SO TM CHINIITiNH LAO CAI
COTc. v N fACN St') •
Ng(lv.01'.."mq iondm 2O4 crtm CIIiNH C6NG HOA XA HQI CHU NGHIA
VICT NAM
DOc lb -Ty. do - Hynh phac
91/2017/TT-BTC Ha NOi, ngay 31 thcing 8 nom 2017
THONG TU.
Quy dinh ye viec thi, cap, quan Ijr chtrng chi kiem town vien va
chting chi ke twin vien
2̀\141 e an c& Ludt ke toan so 88/2015/QH13 ngay
20/11/2015;
Can cu Luat kiem town dOc ldp so 67/2011/QH12 ngay
29/3/2011;
Can cu Nghi dinh so 17/2012/ND-CP ngay 13/3/2012 czia Chinh phi
quy dinh chi tiet va huang dan thi hanh mot so di& cia Ludt
kiem town dOc rap;
Can ca. Nghi dinh so 87/2017/ND-CP ngay 26/7/2017 cila Chinh phi
guy dinh chziv nang, nhiem vu, guyen han va ca cau to chic cfia BO
Tai chinh;
Theo de nghi cia Vu truang Vu CI4 de, ke town va kiJm town,
BO truang B i , Tai chinh ban hanh Thong to quy dinh viec thi,
cap, 13 cluing chi kiem toan vien va thong chi ke toan vien.
Chu.o.ng I
QUY DINH CHUNG
Dieu 1. Pham vi dieu chinh
Thong ttr nay quy dinh va viac thi, cap, quanl thing chi kiem
toan vien va thing chi ice toan vien theo quy dinh tai diem c khoan
2 Dieu 11 LuAt kiem toan dOc lap va quy dinh tai Dieu 57, diem d
khoan 2 Dieu 71 Luat ke toan.
Dieu 2. DOi tuvng Ai) dyng
Doi arcing dp dung cua Thong ttr nay bao
1. DOi tuvng du thi theo quy dinh tai Dieu 3 va khoan 1 Dieu 10
Thong ttr nay.
2. FlOi dOng thi kiem toan vien, ke toan vien (sau day g9i tat
la 1-10i d6ng thi).
3. rO chirc ngha nghiap ve ke toan, kiem toan.
4. TO chirc, ca nhan khac c6 lien quan den viac thi, cap, quern
ly thing chi kiem toan vien va cht:mg chi ke toan vien.
1
-
Chiro'ng II QUY DINH CI) THE
Myc 1 TO CHirC CAC KY THI
Dieu 3. Doi tuvng dir thi
Ngtrai Viet Nam ho4c nguai nu cc ngoai co du cac dieu kien du
thi quy dinh tai Dieu 4 Thong to nay.
Dieu 4. Dieu WO dir thi
Nguiyi dy thi lay chimg chi kiem wan vien, chUng chi ke toan
vien phai co du cac diet) kien sau day:
, 1. Co pham chat dao dirc nghe nghiep, trung thyc, Hem khiet,
c6 thirc chap hanh phaplu4t;
2. Co bang tot nghiep dai h9c tra len ve chuyen nganh Tai chinh,
Ngan hang, Ke toan, Kiem toan; hoc c6 bing tot nghiep dai h9c cac
chuyen nganh khac vai tong so dan vi h9c trinh (ho;dc ti6t h9c) cac
mon h9c: Tai chinh, Ke toan, Kiem toan, Phan tich boat dOng tai
chinh, Thue tir 7% tra len teen tong so h9c trinh (ho4c tiet h9c)
ca khoa h9c; hoc c6 bang tot nghiep dai h9c cac chuyen nganh khac
va c6 van bang, chting chi hoan thanh cac khoa h9c do TO chirc nghe
nghiep quoc to ve ke wan, kiem toan cap bao dam cac quy dinh tai
Dieu 9 Thong to nay;
3. Co thei gian cong tac thirc to ve tai chinh, ke toan, kiem
town toi thieu 36 thang, ducfc tinh trong khoang thiyi gian tir
thang tot nghiep ghi tren bang tot nghiep dui h9c (ho4c sau dai
h9c) den thin diem clang 14 du thi. Thai gian cong tac thirc to ye
kiem toan bao gom thai gian lam try 1St kiem toan tai doanh nghiep
kiem toan, thai gian lam kiem toan nOi bO,tai bO ph;an kiem wan not
1)0 dm don vi, thai gian lam kiem toan tai co quan Klein toan Nha
mac;
4. NOp dAy du, dung mau ht) so dy thi va chi phi dir thi theo
quy dinh,
5. KhOng thuOc cac dai Wong quy dinh tai khoan 1 va khoan 2 Dieu
52 cua I,u4t Ice toan.
Dieu 5. HO SY dir thi
1. Nguiyi clang ky dy thi lan 6u de 14 chimg chi kiem toan vien
hoc cht:mg chi ke toan vier), ho so du thi
a) Phieu clang kj, dy thi co xac nh'a'n dm co quan, don vi not
dang ding tac hoc cua Uy ban nhan dan dia phuong nai cu tru, c6 din
anh mau cv 3x4 va dong dau giap lai theo mau quy dinh tai Phy lyc
so 02a hoc Phu lyc so 02b ban hanh kern theo Thong to nay kern theo
Giay xac nh'Yn ve thai gian cong tac thirc to lam tai chinh, ke
Wan, kiem toan cc') chi-1.14 cua nguai dai dien theo phap luat
(ho4c nguai duoc ay chuyen) va (long dau xac nh'On cua ca quan, don
vi theo mau quy dinh tai Phy lyc so 06 ban hanh ken) theo Thong to
nay;
2
-
b) Ban sao c6 chimg thkrc giay chimg minh nhan dan hoac the can
cuac hoac hO chieu;
c) Sa yeu 19 lich c6 xac nh4n cua ca quan, dan vi nai dang cong
tac hoac US/ ban nhan dan dia phucmg nai cu tru;
d) Ban sao van bang, chimg chi theo quy dinh tai khoan 2 Dieu 4
Thong to nay, c6 xac nhan dm to chirc cap holac ca quan cong
chirng. Neu la bang tot nghiep dai h9c cac chuyen nganh khac thi
phai nep kem theo bang diem c6 cht"rng thkic ghi ro so don vi hoc
trinh (hoac tiet h9c) cua tat ca cac men h9c. Trueng hap nguari du
thi nep bang thac sy, tien sy thi phai nOp kern theo bang diem hoc
thac sy, tien s9 c6 ghi ro nganh h9c c6 chi:mg thkrc;
d) 3 anh mau car* 3x4cm mei chip trong \tong 6 thang va 02 phong
bi c6 dan tern va ghi re h9, ten, dia chi dm nguari nh4n.
2. Ng .thi dang k9 du thi tiep cac mon chua thi ho4c thi lai cac
mon thi da thi chua dat yeucau hoac thi de dat tong so diem quy
dinh tai khoan 4 Dieu 18 Th8ng to nay, ho sa gem:
a) Phieu clang 14 du thi co xac nhan ctia co quan, clan vi nai
dang cong tac hoac cua Uy ban nhan dan dia phtrcmg nai cu tru, c6
dan anh mau 3x4cm va dung dau giap lai theo mau quy dinh tai Phu kw
se 02a hoac Phkr luc sot', 02b ban hanh kern theo ThOng to nay;
b) Ban sao GiAy chimg nhan diem thi cua cac k9 thi truac do Flei
deng thi thong bao;
c) Anh va phong bi nhu quy dinh tai diem d khoan 1 Dieu nay.
, 3. Nguroi chirng chi ke toan vien muen dang du thi chi:mg chi
kiem toan vien, he sa du thi s
a) Phieu clang 14 du thi c6 xac nh;dri cfra ca quan, dan vi nai
dang cong tac hoac cua Uy ban nhan dan dia phuang nai cu tru, c6
dan anh mau 3x4cm va (long dau giap lai theo mau quy dinh tai Phki
lvc so 02b ban hanh kern theo Thong to nay;
b) Ban sao c6 chung thkrc chimg minh nhan dan hoac can cll.&
cong dan hoac ho chieu;
c) Sa yeu 19 lich c6 xac nh4ri cua ca quan, don vi nai dang cong
tac ho4c US/ ban nhan dan dia pinrcmg nai cu
d) Ban sao c6 chirng thkrc chting chi ke toan vien;
d) Anh va phong bi nhu quy dinh tai diem d khoan 1 Dieu nay.
4. He sa du thi do Hei deng thi phat hanh theo mau thong nhAt.
,Ngueri dang du thi phai nep ho sa cho Hei deng thi ho4c don vi
dupc HOi &Mg thi u9 quyen trong th&i han theo thong bao cua
HOi &rig thi.
s 5. Dan vi nh4n h8 sa du thi chi nhan he sa khi nguai dang k9
du thi nep day du giay tor tren va nop du chi phi du thi.
3
-
6. Chi phi du thi &roc hoin tra cho ngu&i khong du dieu
kiEn du thi hoac natroi có don xin khong tham du ky thi trong thbi
Ilan 10 ngay kd tir ngay Hoi (tong thi ding bo danh sach thi sinh
du dieu kiln du thi.
Dieu 6. NOi dung thi
1. NguCri du thi 14 chung chi Ice toan vien thi 4 mon thi
sau:
a) Phap luat ve kinh to va Luat doanh nghiEp;
b) Tai chinh va quan ly tai chinh nang cao;
c) Thud va quan 1y thue nang cao;
d) Ke toan tai chinh, kd toan quart tri nang cao.
2. Nguoi du thi lAy chirng chi kiem toan vier' thi 7 mon thi
sau:
a) Phap luat ve kinh to va Luat doanh nghiEp;
b) Tai chinh va quan 15, tai chinh nang cao;
c) Thue va quan 151 thue nang cao;
d) Ke toan tai chinh, kd toan quan tri nang cao;
d) Kiem toan va dich vu bao dam nang cao;
e) Phan tich hoat &Ong tai chinh nang cao;
g) Ngoai ngir trinh do C dm 01 trong 05 ngoai ngir thong dung:
Anh, Nga, Phap, Trung Qutx,
3. Ngithi có chimg chi ke toan vier' du thi lay chimg chi kiem
toan vien phai thi 03 mon thi sau:
a) Kiem toan va dich vu bao dam nang cao;
b) Phan tich host Ong tai chinh nang cao;
c) Ngoai nga trinh dO C cua 01 trong 05 ngoai ngil thong dung:
Anh, Nga, Phap, Trung Quoc, Dirc.
4. NOi dung tirng mon thi bao gom ca phan 1$, thuyet va phan img
dung vao bai tap tinh huong quy dinh tai Phu luc so 01 Thong tu
nay. BO Tai chinh chiu trach nhiEm soan thao, cap nhat va cong khai
not dung, chucmg trinh tai liEu hgc, on thi lay chirng chi kiem
toan vien va chirrig chi ke toan vien.
Dieu 7. The thtic thi
Nit& mon thi quy dinh tai Dieu 6 Thong tu nay (trir mon thi
Ngoai ngtthi du thi phai lam mot bai thi viet trong thin gian 180
phut. Mon thi Ngoai nga, ngutri du thi phai lam mot bai thi viet
trong thiyi gian 120 phut.
Dieu 8. TO chine cac 1E3, thi
1. HOi d6rig thi to chirc it nhat moi nam mot kS, thi vao quj,
III hoac quj, IV. Truck ngay thi it nhat 60 ngay,Oi ding thi than,$
bao chinh thirc trEn cac phuong tin thong tin dai chUng ve dieu
kiEn, tieu chuan, thin gian, dia diem va cac thong tin can thiet
khac lien quan den kSr thi.
4
-
2. Trong thi han chain nhat 60 ngay ke to ngay k6t thilc thi,
H6i d6ng thi phai cong bo ket qua thi tun mon thi va thong bac) cho
ngu6i du thi. Twang hgp dac bit can keo dal thai gian ding be), ChU
tich H6i dOng thi quyet dinh nhung thai gian keo dai khong qua 30
ngAy.
Dieu 9. Van bing, chtrng chi do TO chirc nghe nghiep quoc to ye
ke town, kiem toan cap
, Van bang, chirng chi hoar', thAnh cac khod hoc do T6 chirc
ngh6 nghi6p quoc to ye 1(6 toan, kiem toan cap dugc ding nhan theo
quy dinh tai khoan 2 Dieu 4 Thong tu nay neu thoa man dong thoi cac
dieu kien sau:
1. T6 chirc ngh6 nghi6p qu6c to ve k6 toan, ki6m toan cap van
bang, chUng chi phai IA thanh vien dm Lien doan Ke toan quoc to
(IFAC) da thanh lap van phOng dai din hoac chi nhanh hoat dOng tai
Vi6t Nam.
2. TO chirc nghe nghi6p quoc to ve ke toan, ki6m toan da ky thoa
thuan hgp tac ve chucmg trinh thi plied hgp cap chirng chi kiem
toan vien chuyen nghi6p voi B6 Tai chinh Vi6t Nam.
3. Chuang trinh, n6i dung cac khod hoc dugc cap van bang, chirng
chi , phai c6 tong so dam vi hoc trinh (hoac tiet h9c) ve tai
chinh, toan, kiem toan tir 500 den 600 tiet hoc.
4. N6i dung hoc, thi va cap van bang, chirng chi cho hoc vier'
khi hoan thanh cac,khod hgc phai dugc thirc hi6n th6ng nhat tat ca
cac quOc gia nai To chirc nghe nghi6p quoc to ye ke toan, kiem toan
c6 van phong dai din hoac chi nhanh boat dOng.
Muc 2 TO CHirC THI SAT HACH DOI VOI NGUTh CO CHUNG CHI CHUYEN
GIA KE TOAN HOAC CHUNG CHI KIEM TOAN VIEN NU'OC NGOAI
Dieu 10. Dieu kien dir thi va ni)i dung thi sat huch
1. Nhimg nguoi c6 chirng chi chuyen gia 1(6 toan hoac chirng chi
ki6m toan vien dia cac to chirc ,nghe nghi6p nuerc ngoai dugc TAi
chinh Vi6t Nam thixa nhan, muon dugc cap chung chi kiem toan vien
hoac chUng chi 1(6 toan vien cua Vi6t Nam phai du thi sat hach kien
thirc ye luat phap Vi6t Nam.
Tr&mg hgp to chirc cap chimg chi chuyen gia 1(6 toan hoac
chUng chi kiem toan vien la ca quan nha nuac c6 tham quyen (khong
phai IA to chdc nghe n4hi6p) thi ,nguei du thi phai la h6i vien
chinh thirc cila chirc nghe nghi6p ve ke toan, kiem toan va to
chirc nghe nghi6p do phai la thanh vien dm Lien doan K6 toan quoc
to (IFAC). N6i dung hgc va thi de lay chUng chi chuyen gia ke toan
hoac chirng chi kiem toan vien phai twang ducrng holac cao han not
dung h9c va thi theo quy dinh tai Dieu 6 dm Thong tu nay.
2. To chirc nghe nghi6p nuec ngoAi dugc B6 Tai chinh Vi6t Nam
thira nhan phai c6 du cac di .6u ki6n sau day:
a) La thanh vien dm Lien doan k6 toan qu6c t6 (IFAC);
5
-
b) Co n6i dung h9c va thi lay chirng chi kiem toan vien va chimg
chi ke toan vien tuang ducmg hoac cao han n6i dung hQc va thi theo
quy dinh tai Dieu 6 Thong to nay.
3. T6 chirc nghe nghiep nuac ngoai ,ducfc B6 Tai chinh Viet Nam
thira nhan theo dieu kien quy Binh tai khoan 2 Dieu nay Om:
a) Hip h6i ke toan ding chirng Vuang qu6c Anh (The Association
of Chartered Certified Accountants - ACCA);
b) Hiep h6i ke toan vien cong chirng Australia (CPA
Australia);
c) Vien Ke toan cong chirng Anh va xir Wales (ICAEW).
d) Cac to chirc nghe nghiep nuac ngoai khac c6 du dieu kien quy
dinh tai khoan 2 Dieu nay ducfc B*6 Tai chinh Viet Nam thira nhan
chimg chi chuyen gia Ice wan hoac chirng chi kiem toan vien.
4. N6i dung kj, thi sat hach de cap chirng chi kiem toan vien
g6m cac phan:
a) Phil) luat ve kinh to va Luat doanh nghiep;
b) Tai chinh va quan 1j, tai chinh;
c) Thue va quan 1j, thue;
d) Ke toan tai chinh, ke toan quan tri;
d) Kiem toan va dich vu bac) dam.
5. N6i dung kj, thi sat hach de cap chimg chi ke toan vier' gom
cac phAn quy dinh tai cac diem a, b, c, d khoan 4 Dieu nay.
6. N6i dung, yeu c'au timg ph&'n thi sat hach quy dinh tai
Phu luc so 01.
7. Ngueri c6 du dieu kien quy dinh tai khoan 1 Dieu nay, da tham
du va 4t yeti cau cac kj, thi phoi hop giira B6 Tai chinh Viet Nam
vai ACCA thi duqc mien thi cac phan quy dinh diem a, diem c khoan 4
Dieu nay trong thati gian c6 hieu luc cua Thoa thu4n hap tac gift
B6 Tai chinh Viet Nam vai ACCA.
8. Ngon ngfr sir dung trong kj, thi la tieng Viet.
9. Thai gian thi la 180 phut cho ca 05 phAn thi. Nguari tham gia
4 phan thi thi thai gian thi la 145 phut. Ngueri tham gia 3 phan
thi thi tiled gian thi la 110
Diu 11. HO so' ding ks, dtr thi sat h#ch
1. HO sa clang kj, du thi g6m:
a) Phieu clang kj, du thi c6 xic nh4n cua ca quan, dan vi not
Bang cong tac, co dan anh mau 3x4cm va dong dau giap lai theo mau
quy dinh tai Phu luc so 02c ban hanh kern theo Th6ng to nay;
b) Ban sao, ban djch ra tieng Viet c6 chimg thuc chirng chi
chuyen gia k'e toan hoac chirng chi kiern toan vien nuac ngoai;
6
-
c) Tai lieu (bao gom ca ban dich ra tieng Viet co chimg thirc
net' tai lieu bang tieng nuerc ngoai) chirng minh ngueri dtr thi la
hei vien chinh thirc cua to chirc nghe nghiep;
d) 03 anh mau ca 3x4cm chip trong yang 6 thang va 02 phong bi co
dan tem va ghi ro ho, ten, dia chi ngtriyi nhan;
d) Ban sao có chimg thkrc chimg minh nhan dan hoac can cuerc
cong dan hoac he chieu;
e) So yeu ly lich co xic nhan cua car quan, don vi not dang cong
tac hoac US, ban nhan dan dia phurrng noi cu trtl;
g) Tai lieu chimgs minh có cac dieu kin quy dinh tai khoan 2
Dieu 10 deli veri cac to chirc nghe nghiep nuerc ngoai thu6c deli
tugng quy dinh tai diem d khoan 3 Dieu 10.
2. F16 so dkr thi do, Flei d6ng thi ghat hanh theo mau th6ng
nhat. Ngueri dang 14 dix thi phai n6p ho so cho Hesi don thi cham
nhat 30 ngay truov khi thi.
Dieu 12. Ket qua thi sat hach
1. Thang diem cham thi la thang diem 100. Diem thi cham tir 1
diem troy len.
2. D6i veri thi sat hach de cap chirng chi kiem toan vien, bai
thi dat yeu cau la bai thi dat tir 70 diem troy len; hoac tir 42
diem troy len deli veri nguai dugc mien thi cac phan quy dinh tai
diem a va diem c khoan 4 Dieu 10 Thong to nay; hoac tix ‘56 dietn
troy len deli yeti ngueri dugc mien thi phan quy dinh tai diem a
hoac phan quy dinh tai diem c khoan 4 Dieu 10 Thong to nay.
3. D6i veri thi sat hach de cap chimg chi Ice toan vien, bai thi
dat yeu cau la bai thi dat tir 56 diem troy len; hoac tir 28 diem
troy len deli vai ngtriyi dugc mien thi cac phan quy dinh tai diem
a va diem c khoan 4 Dieu 10 Thong to nay; hoac tir 42 diem trer ten
deli v6i ngueri dugc mien thi phan quy dinh tai diem a hoac phan
quy dinh tai diem c khoan 4 Dieu 10 Thong to nay.
4. Ket qua thi &roc thong bao cho tong ngtthi dkr thi.
Ngueri dat yeti cau bai thi theo quy dinh tai khoan 2 Dieu nay dugc
B6 Tai chinh cap chimg chi kiem wan vien. Ngueri dat yeu cau bai
thi theo quy dinh tai khoan 3 Dieu nay dugc B6 Tai chinh cap chimg
chi ke toan vien.
5. Cac quy dinh khac thtrc hien theo Thong to nay.
Muc 3 HOI BONG Till KIEM TOAN VIEN, KE TOAN VIEN
Dieu 13. HOi ding thi kiem town vien, ke toan vien
1. I-16i cl6ng thi do BO truerng BO Tai chinh thanh lap theo de
nghi cua Vu truong Vu Che do ke toan va kiem toan va Vi truerng Vu
To chirc can bo.
2. H6i citmg thi chiu trach nhiem to chirc cac kS, thi kiem toan
vien va ke toan vien thco quy dinh cua B6 Tai chinh. Trong tong ky
thi, Chu tich Hei sling
7
•
-
thiphai thanh lap Ban de thi, Ban coi thi, Ban cham thi va Ban
cham phiic khao (neu can thiet).
Dieu 14. Thanh phan HOi gong thi
1. 1-10i dong thi ducic thanh lap cho tong kS' thi. Thanh phan
Hoi dong thi khong qui 11 ngtrafi, bao
a) Chi' tich 1-10i clang thi la lanh dao BO Tai chinh hoac lanh
dao cap Vp trtrang ducfc BO tnromg BO Tai chinh uSt quyen;
b) 04 Pilo Chu tich la lanh dao Vu Che do ke toan va kiem toan,
lanh dao Vic, To chirc can bO dm BO Tai chinh, lanh dao to
chirc.nghe nghiep ye toan, kiem town, trong do lanh dao Vp Che dO
ke toan va kiem town la Pho Chu tich thtrarng trvc;
c) US/ vien thu kS' va cac uSr vien HOi dong thi la dai dien cua
mot so don vi thuOc BO Tai chinh.
2. MOt ca nhan khong ducic tham gia la thanh vien 1101 clang thi
qua 3 kjf thi lien tuc, ngoai trir trtriyng hcfp cu the do BO
tnrong BO Tai chinh quyet dinh.
3. Ngtrol co ba, me, con, anh, chi, em ruOt, vcs (hoac chang)
cua minh (hoac cua vq ho4c chong) du thi kjf thi nao thi khong duvc
tham gia vao Hoi dong thi va tat ca cac 1)0 phan lien quan cua ky
thi do.
4. Ngtrari tham gia phu dao, htrang clan on thi k5' thi nao
khOng duvc tham gia la thanh vien HOi dong thi, ra de thi, duyet
thi, cham thi (ke ca cham thi Ian 1 va cham thi phiic khao) ky thi
do. Thanh vier' 110i &mg thi ctia ky thi nao thi khong ducic
tham ,gia giang bai, php dao, htramg dan h9c, thi kS' thi do.
Ngtraci da tham gia cham thi lan 1 thi khong duvc tham gia cham thi
phiic khao.
5. Van pheng ciia 1-10i dong thi tai Vu Che dO ke toan va kiem
town - Bo Tai chinh.
6. Giiip viec cho Hoi clang thi co To thtramg trvc do Chu tich
HOi clang thi quyet (firth thanh lap theo de nghi cua Vp Che do ke
toan va ki8m toan. Thanh phan To thtramg trite khong qui 9
ngtrari.
7. Chirc nang, nhiem vu cac 1)0 phan do 1-10i clang thi thanh
lap va to chirc, thkrc hien gOm To thtramg true, Ban de thi, Ban
coi thi, Ban cham thi, Ban cham phlic khao theo quy dinh cua BO Tai
chinh.
Dieu 15. Che dq lam vi0 cua Hoi dong thi
1. Hoi clang thi lam viec theo the dO tap the. Cic quyet dinh
cua Hoi Ong thi dtrqc thong qua khi co it nhat 2/3 y kien dong Sr
cua cac thanh vien 1-10i dong thi.
2. HOi clang thi dtryc sir dung con du cUa BO Tai chinh trong
thari gian hoat dOng.
3. HOi dong thi &Nov sir dyng thasi gian hanh chinh de to
cht'rc cac kj, h9p va boat dOng thuOc nhiem vu, quyen han cua HOi
d8ng thi. Cac thanh vien Hoi
8
-
dOng thi dugc huOng thu lao trich tir chi phi du thi theo mdc
duoc BO Tai chinh duyEt.
4. Chuang trinh va nOi dung cac kY h9p H6i dOng thi phai dugc
thong bao bang van ban cho cac thanh vien truac khi h9p 5 ngay.
Dieu 16. Trach nhiem, quyen h#n ciia Hoi dOng thi
1. Thong bao cong khai kE hoach thi ten cac phuong tin thong tin
dai chung.
2. Tip nhan, kiErn tra hO so, lap va xet duyEt danh sach thi
sinh du thi.
3. Xay dung de thi, dap an cho moi kY thi.
4. chirc coi thi, cha'm thi.
5. TOng hop kEt qua thi theo timg kjf thi trinh BO Tai chinh phe
duyEt.
6. COng 136' kEt qua thi va thong bao diEm cho timg thi sinh du
thi theo kEt qua phE duyEt dm BO Tai chinh.
7. TO chirc phtic kith() kEt qua thi nEu nguai du thi c6 yeti
cau.
8. Bao quan, luu thi, bai thi va cac tai liEu lien quan dEn cac
ky thi cho den khi ban giao theo quy dinh dm B6 Tai chinh.
9. Ch6 Ong de xuAt hoac tham gia vao viEc hoan thin cac quy dinh
vE viEc thi va cap chimg chi kiem toan vier' va chimg chi kE toan
vien khi c6 yeu cau.
Dieu 17. Nhiem vu, quyen h#n cua thinh vien Hoi dOng thi
1. Chi' tich H6i dOng thi:
s a) Chiu trach nhiEm to chirc thuc hiEn cac nhiEm vu, quyEn
ctla H6i &mg thi quy dinh tai Thong to nay;
b) Phan cong trach nhiEm cho cac Pho Chu tich va tirng thanh
vien H6i dong thi;
c) Quy'Et dinh thanh lap Ban de thi, Ban coi thi, Ban chAm thi
va Ban cham phtic khao;
d) To chdc viEc ra de thi va dap an c6 niem phong riEng, bra
ch9n de thi, dap an theo n6i dung, chuang trinh da quy dinh, bao
dam bi mat tuyEt doi de thi, dap an truac khi thi; Neu can thi mai
chuyen gia phan bin de thi;
d) Bao cao B6 truC'mg B6 Tai chinh kEt qua cac kY thi;
e) US, quyEn cho Pho Chu tich thuang truc H6i &ling thi diEu
hanh cong viEc cua H6i &Ong thi trong truang hop yang mat.
2. Ph6 Chu tich thuo-ng truc H6i dOng thi: DiEu hanh cong viEc
thuemg xuyen cua H6i dong theo phan cong cua Chu tich H6i (Jong
thi.
3. Pho Chu tich va cac uy vien H6i ding thi: Thuc hiEn cac cong
viEc theo phan cong cua Chu tich H6i dOng thi.
9
-
4. US, vien thul4 1-10i di'mg thi:
a) To chirc viec tiep nhan h6 so cua thi sinh, trinh FrOi d6ng
thi xet duyet danh sach du thi;
b) ChuAn bi cac van ban can thi& cua HOi d6ng thi va ghi
bien ban cac cuiL)c h9p cua HOi &Ong thi;
c) Lap danh sach thi sinh du di&I kin du thi, danh sach thi
sinh khong du dieu kien, du thi trinh &Mg thi phe duyet va cong
khai danh sach thi sinh trimg tuy6n tren trang dien tir dm Bo Tai
chinh.
d) Thu nhan bien ban vi pham kS, luat thi d6i v&i thi sinh
trinh 1-FOi d'ong thi xem xet;
d) Cac cong viesc khac do Chit tich1-10i diing thi phan
cong.
IVItic 4 KET QUA THI, BAO LUAU, PHE DUYtT, HUY KET QUA THI
Dieu 18. Ket qua thi, bao hru ket qua thi, 110 yeu cau thi
1. Mon thi dat yeu cau: Mon thi dat yeu cau la mon thi dat tir
diem 5 tr .& len.
2. Bao luu k& qua thi: Diem dm mon thi dat yeu cau dugc bao
luu trong 3 nam lien tuc ke tir nam bat dAu du thi mon do.
Vi du: AlOt nguai bait delu du thi nam 2017 thi diem cac mon thi
dat }feu cau czia nam 2017 se dugc bao lu-u trong cac nam 2018,
2019. Den nam 2019, neu ngweri du thi van chua dat yeu cau thi thi
khi du thi vao nam 2020 ket qua thi dugc tinh zit clot yeu cau thi
se la ket quci thi cua cac nam 2018, 2019, 2020. Twang tw nhu-
ve.iy cho cac nam tic 2021 tra
3. Thi nang diem: Ngu6i dat yeu cau cac mon thi quy dinh tai cac
khoan 1, khoan 2, khoan 3 Dieu 6 (trir mon thi Ngoai ngit)
nhung,chtra dat yeu cau thi quy dinh tai khoan 4 Dieu nay thi dugc
lua chgn mot so mon thi de Bang ky thi nang diem, ket qua thi lAy
theo diem thi cao nhat cua cac lan thi trong thiyi gian bao
ltru.
4. Oat yeu cau thi:
,a) 136i truing hop du thi lAy chimg chi ke' toan vien: NgtreYi
du thi dat yeu cau ca 4 mon thi quy dinh tai khoan 1 Dieu 6,va co
tong so diem cac mon thi dugc bao ltru tir 25 di&n troy len la
dat yeu cau thi;
b) Doi voi truCrng hop du thi lay chimg chi kiem toan vien:
Ngtrai, du thi dal yeu cau Ca 7 mon thi quy dinh tai khoan 2
Di&I 6 va có tong so diem cac mon thi con dugc bao ltru (trir
mon thi Ngoai ngir) tir 38 diem troy len la dat yeu cau thi;
c) Doi voi tn.r6ng h9p co chung chi ke toan vien du thi lAy
chimg chi kiem toan vien: Ntrari du thi dat yeu cau ca 3 mon thi
quy dinh tai khoan 3 Dieu 6 va có, tong so diem cac mon thi con
dugc bao ltru (nix mon thi Ngoai ngir) tit 12,5 diem troy len la
dat yeu cau thi.
10
-
5. Nguai du thi dat yeu cau thi theo quy Binh tai diem a khoan 4
Dieu nay &roc cap chting chi k8 toan vien. Nguari du thi dat
y8u cau thi theo quy dinh tai diem b hoac diem c khoan 4 Dieu nay
&roc cap chirng chi kiem toan vien.
Dieu 19. Phe duyt ket qua thi
I. H6i d6ng thi can dr vao ket qua cham thi cua tirng mon thi de
tong hop danh sach k8t qua thi timg mon thi cua thi sinh trinh B6
Tai chinh ph8 duyet cho timg IcS/ thi.
s 2. Trong thai han 15 ngay ke tir ngay cong b6 ket qua thi,
ngtthi du thi c6 quyen lam dan xin ph6c khao bai thi giri Chu tich
H6i d'6ng thi. Truang hop cham ph6c khao thi k8t qua thi lay theo
diem ph6c khao.
Dieu 20. Huy ket qua thi
Diem cila cac mon thi vao cac nam ngoai thei gian bao ltru se bi
huji.
Dieu 21. GiAy chtimg nh4n diem thi
Can ,cir vao ket qua thi da- diem
B6 Tai chinh phe duyet, Chu tich H6i dong,thi cap Giay chimg
nhan diem thi cho tirrT thi sinh (Phu lvc so 03a, Phu luc so 03b,
Phy lvc so 03c). Giay chirng nh'an diem thi la ca soy de lap ho so
xin du thi cac mon thi chtra thi, thi lai cac mon thi chtra dat yeu
cau hoac du thi de nang diem (doi thi sinh chtra thi du hoac chtra
dat yeu cau du cac mon thi).
Myc 5 CAP, THU HOI CHUNG CHI KIEM TOAN VIEN,
CHUNG CHI KE TOAN VIEN
Dieu 22. CAp chirng chi kiem town vien, chirng chi ke toan
vien
1. Trong thoi han 45 ngay ke tir ngay c6 ket qua thi, B6 Tai
chinh cap chirng chi ki8m toan vien hoac chirng chi k8 toan vien
cho ngtrai dat ket qua thi.
2. Chirng chi kiem toan vien (Phu lvc s6 04) hoac chimg chi ke
toan vien (Phu lvc so 05) &roc trao trkrc tiep cho nguai
&roc cap chung chi hoac nguai &roc fly quyon cua ngtriri
&roc cap; truang hop bi mat se khong &roc cap lai.
3. Chung chi kiem toan vien va cluing chi ke toan vien c6 gia
tri phap 1/ de d'ang ky hanh nghe kiem toan, hanh nghe ke toan theo
quy dinh cua phap luat hien hanh ve hanh ngh8 kiem toan, hanh nghe
ke toan.
Dieu 23. Thu hoi chirng chi kiem town vien, chtirng chi ke toan
vien
1. Chimg chi kiem toan vien va chirng chi ke toan vien bi thu
h6i trong cac trtrang hop sau:
a) Ke khai khong trung thkrc ye qua trinh va thai gian lam viec,
kinh nghiem cOng tac trong h8 so de c16 dieu kien du thi lay chirng
chi kiem toan vien va chi mg chi ke toan vien.
b) Sira chira, gia mao hoac gian Ian ve bang cap, chimg chi de
du dieu kien du thi lay chirng chi kiem toan vien va chting chi ke
toan vien.
11
-
,c) Thi h0 ngtrai khac hoAc nha ngtrai khac thi 110 trong 14 thi
lAy chirng chi kiem toan vien va chimg chi ke toan vien.
d) Cac trtrOng hop khac theo quy dinh dm phi!) luAt.
, 2. I30 Tai chinh co thAm quy&I thu h0i chlmg chi ki6'm
toan via, chimg chi ke toan vien.
Myc 6 XU Li/ VI PHAM
Dieu 24. Xir IS, vi phym cliii voi ngirtri tham gia ding tic to
chtic thi
go 1. Cac hanh vi vi pham d6i vai ngtrai tham gia cong tac to
chirc thi bao
Om:
a) Mang nhang tai lieu, vat dung trai phep vao khu vtrc lam
d& phong thi, phang charn thi;
, b) Thi0u trach nhiOn trong vi4 chuAn bi cho kS, thi, lam anh
twang tai ket qua kS, thi;
c) Lam sai l'ch skir thAt v'&' h0 so dm thi sinh;
d) Trkrc tip giai bai cho thi sinh trong Iiic dang thi;
d) Lam 10 s0 phich bai thi;
e) Dinh tract bai thi, s0 phach hoc di&ii thi dm thi
sinh;
g) Lam mat bai thi dm thi sinh khi thu bai thi, van chuy0n, bac,
quan, chAm thi;
h) Sira chira, them bat vao bai lam dm thi sinh;
i) ChCra di&ri tren bai thi, tren bien ban chAm thi ho4c
trong bang tong hop
k) Lam 10 de thi, dap an thi; mua, ban de thi, dap an thi;
1) Dtra &. thi ra ngoai khu vtrc thi ho4c dtra bai giai tir
ngoai vao khu vkrc thi trong hac dang thi;
m) Gian lAn thi c6 to chirc.
2. Ngtthi tham gia cong tac to chirc thi thtrc hi0 cac hanh vi
vi ?h4rri quy dinh tai khoan 1 Dieu nay bi HOi dOng thi dinh chi
tham gia cong tac to chirc thi ngay sau khi hanh vi vi pham bi
phat,hi'e'n (long thai tuSr theo mix dO vi phgn co the bi co quan
quan 1)", can b0 ra quyet dinh xir 1S, theo quy dinh dm phap luAt
CO lien quan,, co the kern theo vic cam dam nhi0i nhiing cong v* c6
lien quan den I-10i &Ong thi tir 1 den 5 ram.
Dieu 25. Xirlj, vi phym diii vol thi sinh
1. Nhic nha d6i vori thi sinh not chuy0, trao d0i bai voi
ngt.riyi khac.
di'e'im,
12
-
2. Lap bien ban canh cao doi,voi thi sinh tiep tuc not chuyen,
trao bai yeti ngtx&i khac mac da da dugc nhac nho. Trong truang
hgp nay, thi sinh bi trir 25% diem dm bai thi.
3. Lap bien ban dinh chi mon thi doi voi thi sinh có met trong
cac hanh vi vi pham sau:
a) Tiep tuc vi pham khi da bi lap bien ban ve hanh vi not
chuyen, trao doi bai vOi nguai khac;
b) Chuyen giay nhap hoac bai thi cho thi sinh khac hoac nhan
giay nhap hoac bai thi cua thi sinh khac;
c) Mang tai, va cac vat dung bi cam vao phong thi trong thei
gian tir luc bat dau phat de thi den het gi& lam bai thi nhung
chua sir dung;
d) Co tinh lam khong dung de thi cua minh.
4. Lap bien ban dinh chi IcS/ thi dei vOi thi sinh c8 met trong
cac hanh vi vi pham sau:
a) Sir dung tai lieuva cac vat dung bi cam trong phong thi trong
thai gian tix litc bat dau phat de thi den het giO lam bai thi;
b) Sir dung tai lieu, phuang tin thuat thu, phat, truyen tin,
ghi am, ghi hinh, thiet bi chira dung thong tin c8 the lgi dung de
lam bai thi duai bat kSt hinh thirc nao, ke ca trong va ngoai phong
thi;
c) Co tinh khong nep bai thi, giang xe bai thi cua ngueti khac
hoac dUng bai thi cua ngued khac de new lam bai thi cua minh.
5. Thi sinh bi dinh chi thi phai ra khoi phong thi ngay sau khi
can be coi thi lap bien ban dinh chi thi va có quyet dinh cua Twang
diem thi; phai nep bai lam va de thi cho can be coi thi va chi dugc
ra khoi khu vuc thi sau 2/3 thOi gian lam bai thi.
6. Thi sinh có met trong cac hanh vi vi pham quy dinh tai khoan
3 Dieu nay trong khi thi mon nao se bi diem khong (0) mon do. Thi
sinh có met trong cac hanh vi vi pham quy dinh tai diem c, diem d
khoan 3 Dieu nay se khong dugc thi cac mon tiep theo. Thi sinh co
met trong cac hanh vi vi pham quy dinh tai khoan 4 Dieu nay se*
khong dugc thi cac mon tiep theo va bi huS, ket qua thi cua ca kS,
thi
7. Huy ket qua kS, thi hien tai va cac kS, thi truOc do va tu0c
quyen tham du kS, thi trong hai nam tie') theo hoac de nghi cac co
quan có tham quyen truy ciru trach nhiem hinh su doi vai nhi-mg thi
sinh có met trong cac hanh vi vi pham sau:
a) I Ianh hung can be coi thi, can be to chirc kS, thi va cac
thi sinh khac;
b) Gay rifii lam mat teat to an ninh 0 khu vuc coi thi, gay hau
qua nghiem trong cho kS, thi;
c) Khai man ho so thi, thi he hoac nh& ngtred thi he.
13
-
8. Viec xir 1j, kj, luat thi sinh phai duqc cong be cho thi sinh
biet. Neu thi sinh vi pham trong qua trinh thi ma khong chiu 14 ten
vao Hen ban thi hai can be coi thi vao Wen ban xac nhan hanh vi thi
sinh. Neu giira can 130 coi thi va Tnrong diem thi khong nhat tri
ye cach xir 15/ thi ghi re y kien hai ben vao bien ban de bao cao
Truerng ban coi thi quyet dinh.
Dieu 26. Xii15, cac trtriing how vi phvn trong khi chAm thi
1. Nhang bai thi bi nghi van c6 dau hieu dinh dau thi to chirc
cham tap the, neu du can dr xac ding de cac can be cham thi va
Tru&ng mon cham thi ket luan la 18i coy cua thi sinh thi bi
trir 25% diem toan bai thi cua mon thi do.
2. Cho diem khOng (0) deii vori nhang bai, thi viet tren giay
khong dung quy dinh hoc bai thi dirge xac dinh la coy viet bang cac
loci chit, lo4i muc khac nhau de dinh dau bai thi.
3. Doi vai nhang bai thi bi nhau nat do bi thi sinh khac giang
xe thi can dr bien ban coi thi, tien hanh cham binh thuemg va cong
nhan ket qua thi.
Chtrcrng III TO CHU.0 THIIC HIEN
Dieu 27. Dieu khoin chuyen tiep
1. Ch(mg chi, hanh nghe ke toan da duqc cap theo cac van ban sau
co gia tri nhu chimg chi ke toan vien quy dinh tai Thong tu
nay:
- Quyet dinh se 59/2004/QD-BTC n4ay 09/7/2004 cua Bo Tai chinh
ban hanh Quy che thi tuyen va cap chimg chi kiem toan vien va
cht:mg chi hanh nghe ke toan;
- Quyet dinh s6 94/2007/QD-BTC ngay 16/11/2007 dm BO Tai chinh
ve ban hanh Quy the thi va cap chimg chi kiem toan vien va chirng
chi hanh nghe ke toan;
- Thong tu se 171/2009/TT-BTC ngay 24/8/2009 dm Be Tai chinh ye
vie'c sixa doi, bei sung met se dieu cua Quy the thi va cap chimg
chi,kiem toan vier) va chimg chi hanh nghe ke toan ban hanh kern
theo Quyet dinh so 94/2007/QD-BTC ngay 16/11/2007 cua BO tnrerng Be
Tai chinh;
- Thong tu se 129/2012/TT-BTC ngay 09/8/2012 dm Bo Tai chinh
squy, dinh ve vie'c thi va cap chimg chi kiem toan vien va chimg
chi hanh nghe ke toan.
2. Giay chimg nhAn diem thi ice toan vien hanh nghe da cap dm
cac kj, thi truck theo quy dinh tai ThOng tu so
cap ngay 09/8/2012 dm Be
Tai chinh, quy dinh ve viec thi va cap chimg chi kiem, toan vien
va chimg chi hanh nghe k8 toan c6 gia tri nhu Giay cluing nhAn diem
thi ke toan vien quy dinh tai Thong tu nay.
14
-
DO Hang Anh Tun
3. Ngtr6i du thi Ian &au vao cac nam 2015, 2016 dtrgc Ai)
dung quy dinh tai lchoan 2 Dieu 18 Thong ttr nay.
Dieu 28. Hi0 Ityc thi hanh
Thong ttr nay c6 hieu luc ke tir ngay 15 thing 10 nam 2017 va
thay the Thong ttr so, 129/2012/TT-BTC ngay 09/8/2012 dm BO Tai
chinh quy dinh ve viec thi va cap chi:mg chi kiem toan vien va
chirng chi hanh nghe Ice toan.
), Thou 29. To chi= thuv hi0
Vu tru*ng Vu Che dO ke wan va kiem toan, Vu tnreIng Vu TO chirc
can bO, Chu tich FTOi &Ong thi kiem toan vier', Ice toan vien,
Thil tnrong cac don vi c6 lien quan chiu trich nhiern thi birth
Thong ttr nay./.
Noi nOnll KT. BO TRYONG - Van phong Trung hang va cac Ban cua
Ding; Ht. TRILIONG - Van phong QUOc KU; - Van phong T8ng bi this; -
Van pitting Chu tjch mac; - Toi an Nhin din tai cao; - Vien Kiem
sat Nhin din tai cao; - Kiem town NM mac; - Phong Throng mai va
C8ng nghiep Viet Nam; - Cac 138, co. (limn ngang 138, ca quan thu8c
Chinh phis; - UBND, Sr Tai chinh, Cuc Thus cac tinh, thanh phO
tr‘rc tilt* Trung hang; - Hei Ke toan va kiem toan Viet Narn; -
HO Kiem toan vien hanh nghe Viet Narn; - Cfic doanh nghiep kiem
town;
- COng bfio; - Cuc Kiem tra van ban (BO Tu phip); - Cfic dam vi
thuec 1.38 Tai chinh; - Websitc B8 Tai chinh; - Ltru: VT, Vu CDKT
va KT.
l5
-
PH1,1 INC SO 01
(Ban hanh kern theo ThOng to so 91/2017/TT-BTC ngay 31/8/2017
cilia BQ Tai chinh)
NOI DUNG, YEU CAU MON TH1/PHAN THI
I. CAC MON THI GOM:
1. Phap luat va kinh to va Luat doanh nghiap.
2. Tai chinh va quan 15( tai chinh nang cao.
3. Thua va quan 151 thud nang cao.
4. Ka toan tai chinh, ka toan quan tri nang cao.
5. Kim toan va dich vu bao dam nang cao.
6. Phan tich hoat dOng tai chinh nang cao.
7. Ngoai ngir. II. NOI DUNG, YEU CAU TUNG MON THI
1. Phdp kinh to va Luat doanh nghiep
1.1. Luat Doanh nghidp
+ Cac van da chung ve doanh nghiap;
+ Cac loci hinh doanh nghidp.
1.2. Phap luat va dAu tu
+ Cac van de chung ve dAu tu;
+ Cac hinh thirc 6.0 tu.
1.3. Phap luat va hop dOng trong linh vkrc kinh doanh, thuang
mai
+ Cac van de chung ve hop &zing;
+ Hop dOng trong linh v‘rc kinh doanh, thuang mai.
1.4. Phap luat va canh tranh
1.5. Phap luat pha san
1.6. Phap luat ve giai quyat tranh chap kinh doanh thtrang
mai
1.7. Luat Lao dOng.
2. Tai chinh va quilt' 1j tai chinh Wing cao 2.1. Cac van de co
ban trong tai chinh
+ Chirc nang dia quan 1)% tai chinh trong doanh nghiap;
+ Gia tri thiyi gian ctia tin td;
+ Dinh gia trai phiau va co phiau;
+ Thi twang tai chinh;
+ Tinh toan va phan tich cac chi so tai chinh.
16
-
2.2. Nguan tai tro cua doanh nghidp
+ Nguan tai trcr dai han;
+ Nguan tai try ngin han;
+ Hd than don bAy va co cAu von;
+ Chi phi sir dyng van;
+ Ca cAu nguan von.
2.3. Quan 15, tai san dai han, tai san ngin han
+ Tai san ca dinh, tai san dai han;
+ Tai san km &Ong, tai san ngin han.
2.4. Dinh gia chr an dau ttr va quydt dinh dAu ttr van cua doanh
nghidp
+ Quydt dinh dAu to va quy trinh danh gia dtx an dau ttr;
+ Phtrcrng phap chidt khAu d6ng tidn;
+ Cac phuang phap khac.
2.5. Dinh gia doanh nghidp
+ Ban chit va mvc tieu ctia vidc dinh gia doanh nghidp;
+ Cac phuang phap xic dinh gia tri doanh nghidp.
2.6. Quan 15/ Tai chinh Cong ty TNHH 1 thanh vien do Nha
mi.& lam dna sof hiru va dal mOi doanh nghidp nhi ntrac,
+ Quan 15, tai chinh Cong ty TNHH 1 thanh via do Nha mac lam
chit so huu va quan 15/ von nha noon dAu ttr tai doanh nghidp
khac;
+ Xir 15, tai chinh doi yeti hoat Ong mua ban, ban giao, tidp
rth4n xir 151 no va tai san ton (long cua doanh nghidp;
+ Xir 15, tai chinh khi thanh lap mai, to chirc lai va giai thd
Cong ty TNHH 1 thanh vien do Nha nu& lam chii ser
3. Thai va quilt: ly thud nang cao
3.1. Thud gia tri gia tang
3.2. Thud tieu thy d4c bit
3.3. Thud xuAt khAu, thud nhip khAu
3.4. Thud thu nhip doanh nghidp
3.5. Thud thu nhip ca nhan
3.6. Cac loai thud khac
3.7. Lu4t quan 15, thud
3.8. Kd hoach thud.
4. KE toein tai chinh, kE loan qua,: tri "ding cao
17
-
4.1. Phap lua't ve ke toan
+ Lua't ke Wan va cac van ban huang dan;
+ Chuin muc ke toan Viet Nam;
+ Nguyen fac va not dung co ban cua chuin mgc dao dirc nghe
nghiep ke , toan, kiem toan;
+ Cac the dO ke toan.
4.2. 1,4 bao cao tai chinh don vi ke toan
4.3. 14 bao cao tai chinh hcrp nhit
4.4. Ke toan quan tri
+ Cac Van de co ban ve ke toan quan tri;
+ Ke toan chi phi;
+ Quyet dinh ngin han.
5. Kiim loan va djch vu bao dam tiling cao
5.1. Phap Vat ve kiem toan:
+ Lu'at kiem toan dOc lap va cac van ban htrorng clan;
+ He thong chuin mkrc kiem toan, soat xet, dick vu dam bao khac,
cac dich vu quan va chuin myc dao ddc nghe nghiep
, toan, kiem toan dm Viet
Nam.
5.2. Hanh nghe kiem toan
+ Nguyen tic va not dung co ban dm chuin mgc dao dirc nghe
nghiep kiem toan;
+ Trach nhiem va nghia vu nghe nghiep;
+ Quin ly hanh nghe kiem toan;
+ Quy trinh kiem toan;
+ Ke hoach kiem toan;
+ Thu th4p bing chimg kiem toan;
+ Dinh gia ket qua va soat xet;
+ BA° cao kiem toan,
+ Kiem toan nOi bO;
+ Soat xet bao cao tai chinh, kiem tra thong tin tai chinh tren
co so thu tuc thoa thu'an truck va bao cao kiem toan ye nhang ding
viec kiem toan dic biet;
+ Dich vu bao dam.
6. Phan tick ho9t &Ong tai chinh nang cao
6.1. Cac yin de co ban ve phan tich hoat &Ong tai chinh
18
-
6.2. Phan tich hoat clang tai chinh dm doanh nghiep
+ Danh gia khai quit hoat clang tai chinh;
+ Phan tich ket cAu va su bien ding ciia tai san, nguan von;
+ Phan tich tinh hinh tai troy va mirc do dam bao van;
+ Phan tich kha nang thanh town;
+ Phan tich mirc do tao tien va tinh hinh ltm chuyen tien
te;
+ Phan tich diem hoa van va viec ra quyet dinh;
+ Phan tich hieu qua sir dung van kinh doanh;
+ Phan tich rill ro tai chinh va du bao nhu cAu tai chinh.
7. Ngogi nger
- Yeu cAu: trinh do C cua 01 trong 05 ngoai ngi'r thong dung:
Anh, Nga, Phap, Trung Quac, Dim.
- Icy rang: 139c, viet, dick/.
19
-
PHU LIJC SO 02a
(Ban him!, kem theo Thong to so 91/2017/TT-BTC ngiry 31/8/2017
czia BO Tai chinh)
BQ TAI MINH HOI DONG Till KIEM TOAN
TOAN VIEN
CQNG HOA XA HOI CHU NGHTA VItT NAM floc Iftp - Ty do - Honh
phtic
Anh mau 3 x4
PHIEU DANG THI KE TOAN VIEN
Nam ...
1. HQ va ten (chic in hoa).
2. Ngay, thang, nam sinh• Nam (NC)•
3. Que quart (hoac Quec tich veri ngtrai m.rac ngoai).
4. SO di8n thooi • e.mail•
5. Chirc vu, don vi not Bang cong
6. Trinh do chuyen mom:
- Dai hoc- Chuy8n nganly Nam:...
- Doi hoc- Chuyen nganh• Nam:...
- Sau dai hoc: Chuyen nganh•
7. Th&i gian thuc to lam tai chinh,, Ice toan, ,kiem town
(kem theo tai li8u cluing minh ve thiri gian thuc to lam tai chinh,
ke toan, kiem town):
Tir thing ...... /... d6n thang.../...
Ten co quan, don vi noi lam v*
B6 phan lam vice
Chirc danh, Ong vice
S6 thing thvc t" lam tai chinh, k'' town, kiern town
Tong cong x x x
8. Dang 14 du thi:
(1) LAn dAu ri (2) Nam thu 2 [7 (3) Nam thin 3 n ... (4) Nam
thin 9. Hang 4 du thi tai: Ha N8i TP. Ho Chi Minh [7
20
-
10. Dinh dill nhan (x) mon thi danglq dir thi vao biL sau:
Mon thi
Hang 14 dkr thi 14
thi nam...
Diem cac mon thi da dt, thi Ghi
Nam...
chu Nam...
1. Phip luit ve kinh to va Luat doanh nghi0
2. Tai chinh va quan 1S, tai chinh nang cao
3. Thud va quan 1y thud nang cao
4. Ke Loan tai chinh, k6 toan quan tri nang cao
Mc nh'an ciia ccr quan, don vi
Ngiry ... thang _Mtn._ neri Bang cong tac hoac UBND
Ngtdri Ming k9 dcr thi
dia phurang ncri cu trill
(KJ"), 119 ten)
21
-
PHU LUC SO 02b
(Ban hanh kern theo ThOng to so 91/2017/7T-BTC ngity 31/8/2017
clia BQ Teti chinh)
BO TAI CHINH FIQI DONG THI KIEM "TAN VIEN,
KE TOAN VIEN
CONG HOA XA HO CHU NGHIA VO:T NAM DO 14p - Tty do - 11#nh
phtic
Anh mau 3x4
PHIEU BANG KY D1J THI KIEM TOAN VIEN
NAM...
1. 119 va ten (chit in hoa)-
2. Ngay, thang, nam sinh• Nam (NCO.
3. Qua quan (hoac Queic tich - dOi vOi ngtrari ntroc ngoai).
4. SO dien thoai• e.mail•
5. Chirc NT, don vi mai clang cong tac•
6. Trinh do chuyen mon:
- Dai hoc. Chuyen nganh• Nam:...
- Dai hoc. Chuyen nganh• Nam:...
- Sau clai h9c: Chuyen nganh• NAm:...
7.. Thai gian thuc to lam tai chinh, ice toan, ki'em town (kern
theo tai lieu chirng minh ye thai gian thuc to lam tai chinh, ke
toan, kiem toan):
Tir thang.../... den thang.../...
Ten co quan, dun vi nal lam viec
BO phAn lam viec
Chirc danh, cong viec
So than thvc to lam tai chinh, ke toan, kiern toan
TOng cong x x x
22
8. Dang ky du thi:
(1) lin dAu
(2) Nam thir 2
(3) Nam thir 3
... (4) Nam thir
(5) Co chirng chi ke toan vien thi chuye‘n tiep !Ay Chung chi
KTV
9. Dang ky du thi tai: Ha NOi TP. HO Chi Minh
• • •
-
10. Danh dAu nhan (x) mon thi clang 14 dtr thi vao bieu sau:
Mon thi Ding 14 dv thi 14
thi nim ..
Di&n cfic mon thi di dg thi
Ghi au
Nam... Nam...
1. Phil) Ludt ve kinh to va Ludt Doanh nghiep
2. Tai chinh va quan 1S, tai chinh nang cao
3. Thud va quan 1f thud nang cao
4. Ke toan tai chinh, ke toan quan tri nang cao
5. Kiem toan va dich vu bao dam nang cao
6. Phan tich hodt dOng tai chinh nang cao
7. Ngodi ner:
- Tieng Anh
- Tieng Nga
- Tieng Phap
- Tien Trung
- Tieng Dirc
Xfic nh'fi'n ctia ca quan, don vi
Ngety ... thang ...neim... ncri dang ding tac ho#c UBND
Ngtrtri ding kjr dir thi
dia phtrung ncri ca fro
(4), ho ten)
23
-
PHI) LIJC SO 02c
(Ban hanh kern then Thong to so* 91/2017/TT-BTC ngaj, 31/8/2017
clia BO Tai chinh)
BO TAI CHiNH HOI DONG TI-11 KIEM TOAN VIEN,
KE TOAN VIEN
CONG HOA XA 110I CHU NGHIA VItT NAM
floc 10p - Tv do - Hanh phtic
Anh mau (3x4)
PHIEU HANG KY DV THI SAT HACH DOI VoI NGUtfI CO CHUNG CHI CHUYEN
GIA KE TOAN HOAC CHUNG CHI KIEM TOAN VIEN
N'UtfC NGOAI Nam ...
1. HQ va ten (chu in hoa).
2. Ngay, thing, nam sinh- Nam (WO -
3. Qua quan (hoac Qu6c tich - d6i vii nguai mac ngoai).
4. S6 dien c.mail-
5. Chirc vu, don vi nal dang cong tic•
6. Trinh d6 chuyen mon:
- Dai hoc- Chuyen nganh- Nam:...
- Doi hoc- Chuyen - Sau dai hoc- Chuyen nganh-
7. Ching chi KTV nu& ngoai/ Chung chi chuyen gia ke
toan:
Ten chimg chi: Viet tit -
s6. ngay- T6 chirc cap -
T6 chirc cap chUng chi c6 la thanh vien cua IFAC Co
Khongn
Than du va stkt yeu c'au 2 mon thi (mon Lu4t Doanh nghiep va
kinh doanh va mon Thue) theo chuang trinh thi ph6i hop giCta BO Tai
chinh Viet Nam vii Hiep hOi ke toan cong chUng Vucmg qu6c Anh
(ACCA)
co❑
Khong
8. Ding kjt du thi Ila N6i ❑ TP. H6 Chi Minh
9. fling kjt du thi: Kim toan vien ❑ Kt toan vien
24
-
10. Qua trinh lam v*:
Thiri gian tir ... den ... Cling vi0 - Chat vi Nal lint vqc
- _ - --
Xac nh#n dui co. quan, don vi
ngay ... thong ... nom not dang cling tic hoc UBND
Nguiri ding kj, dv thi
dia phirong not cu trti
(4, 119 ten)
25
-
PH1,1 LUC SO 03a
(Ban hanh kem then Thong to se') 91/2017/TT-BTC ngay 31/8/2017
clia BO Tai chinh)
BO TAI CHINH
Hol DONG THI KIEM TOAN VIEN, Kt TOAN VIEN
CONG HOA XA HQI CHU NGHIA VIET NAM DOc 10p - Ty. do - 11#nh
phtic
GIAY CHUNG NHAN DIEM THI KE TOAN VIEN
Nam ...
1101 DONG THI KIEM TOAN VIEN, KE TOAN VIEN
CHUNG NHAN:
1. On a.
2. Nam sinh: So bao danh:
3. Noi lam viOc:
4. Da tham dkr va dat didm thi cac mon thi nhu. sau:
Mon thi Diem thi • 1
Bang so Bang chit
1. Phap luat va kinh td va Luat doanh nghip
2. Tai chinh va quan 1j, tai chinh nang cao
3. Thud va quan 1 , thud nang cao
4. Kd toan tai chinh, ke toan quan tri nang cao
COng:
TM. HOI BONG THI
CHU TICH
26
-
PHV INC SO 03b (Ban hanh kem theo Thong to so 91/2017/7T-BTC
ngay 31/8/2017 mkt BO Tai chinh)
BO TAI CHIN!! HOI DONG THI KIEM TOAN VIEN,
KE TOAN VIEN
LONG HOA XA HOI CHU NGHIA VIVI' NAM
DO lap - Tir do - Hanh pink
GIAY CHUNG NHAN DIEM THI KIEM TOAN VIEN
NAm
1101 DONG TI-II KIEM TOAN VIEN, KE TOAN VIEN
CI KING NHAN:
1. Ong/BA:
2. Nam sinh• SO bao danh:
3. Novi lam vi4-
4. Da tham du va dat diSm thi cac mon thi nhu sau:
Mon thi Diem thi • Bang so Bang chic
I. Phap luat vs' kinh to va Lu4t doanh nghi0
2. Tai chinh va quan lt tai chinh nang cao
3. Thus' va quan 1)% thuS nang cao
4. KS toan tai chinh, ke toan quan tri nang cao
5. Kiem toan va dich vu bao dam fling cao
6. Phan tich hoat Ong tai chinh nang cao
COng:
7. Ngoai ngir
TM. HOI BONG THI
CHU 'LICH
17
-
PHV LUC SO 03c
(Ban hanh kem theo Thong to so 91/2017/7T-BTC ngay 31/8/2017 aux
BO Tai chinh)
BO TAI CiItNII
HQI DONG TI II KIEM TOAN VIEN,
KE TOAN VIEN
CQNG HOA XA HQI CHU NGHIA VIET NAM
1#p - Ty. do - Hanh phtic
GIAY CHUNG NHAN DIEM THI SAT HACH NGUtiI CO CHI:TNG CHI KIEM
TOAN VIEN NGOAI
Nam ...
HQI GONG THI KIEM TOAN VIEN, KE TOAN VIEN
CHUNG NHAN:
1. On a.
2. Nam sinh•
3. Quik tick•
4. S6 bac) danh:
5. Novi lam v*:
6. Di&n thi sat hach Bang chic
TM. HQI DOING THI
CHU TICH
28
-
PHIJ LUC SO 04
(Ban hanh kern theo Thong tzr se. 91/201711T-BTC ngay 31/8/2017
czia BO Teri chinh)
BQ TAI CHINH CQNG HOA XA. 1-1Q1 CHU NGHIA VIET NAM
MINISTRY OF FINANCE DOc lap - Tv do - 11#nh phac
CHirNG CHI KIEM TOAN VIEN
AUDITOR'S CERTIFICATE
BO trir&ng BO Tai chinh/ Minister of Finance
CAp cho Ong (BA)/ Hereby certifies that Mr/Mrs: Anh
(3x4)
Nam sinh/Date of birth•
Que quan (Quik tich)/Nationality-
D4t yeu cAu ky thi ki&n town vien do Bo Tai chinh to chirc
thang nam
Has passed the Auditor's Certificate examination organised by
the Ministry of Finance on...
Ha NQi, ngay thcing nam
BQ TRU'dNG/MINISTER
So chting chi:.../KTV No.: .../KTV
Chu. !Auditor 's signature
29
-
PHU LUC SO 05 (Ban hanh kem theo Thong to so 91/2017/7T-BTC ngay
31/8/2017 czia BO Tai chinh)
BO TA' cllimi LONG HOA x.A HO' CHU NGHiA VIET NAM
MINISTRY OF FINANCE DO lip - Tu. do - Hanh phtic
CHUNG CHI KE TOAN VIEN
ACCOUNTANT'S CERTIFICATE
BO trtromg BO Tai chinh/ Minister of Finance
Cap cho Ong (BO/ Hereby certifies that Mr/Mrs: Anh
(3x4)
Nam sinhIDate of birth•
Que pin (Qu6c tich)/Nationality.
Dit y8u eau kS1 thi k'' win vien do BO Tai chinh to chirc thing
... nam ...
Has passed the Accountant's Certificate examination organised by
the Ministry of Finance on...
Ha koi, ngay ... thing ... nam ...
BO TRU'ONG/MINISTER
Se; chirng chi:.../KET
No.: .../KET
Chit ky/ Accountant's signature
30
-
P111,1 LUC SO 06
(Ban hanh kem theo Thong to so 91/20I7/TT-BTC ngay 31/8/2017
czia B6 Tai chinh)
GIAY XAC NHAN THOT GIAN THVC TE LAM TAI CHINH, KE TOAN, KIEM
TOAN
Kinh giri : (Ten ca quan, don vi nai da tong tic)
(Dia chi ca quan, dan vi)
1. I lo va ten.
2. Nam sinh:
3. Giay Chirng minh nhan dan cap ngay: Nai cap:
4. Dang ky thuilyng tra
5. Nai a hien nay:
6. De nghi QuY Ca quan/dan vi xac nhan ye qua trinh thuc to lam
tai chinh, ke toan, kiem toan tai ca quan, dan vi nhu sau:
Thai Thai gian
Tu ...... den ..... BO ph4n lam vi0
— Chin danh,So
cong viec
A thirif thyc to lam tai 1 chinh, ke toan, kiem town
XAC NHAN CUA CO QUAN, DON VT
Xac nhan nal dung ke khai ve qua trinh tong tic thuc to czia
Anh/Chi ......... .....
neu tren la citing sit that.
(Ky, ghi re- hp ten ngzreri dpi dien theo phap lu at clic' ca
quan, don vi xac nhan
va along dciu)
ngay thing ... nam
Npriii d nghi
(4, ghi r5 ho ten)
Ghi cha: M8i ca quan, dam vi chi cd thim quytn xac nhan thong
tin dm ca nhan trong tiled gian cong tic tai ca quan, dam vi
dd.
31
Page 1Page 2Page 3Page 4Page 5Page 6Page 7Page 8Page 9Page
10Page 11Page 12Page 13Page 14Page 15Page 16Page 17Page 18Page
19Page 20Page 21Page 22Page 23Page 24Page 25Page 26Page 27Page
28Page 29Page 30Page 31
